Information Package
baskent.edu.tr

Master's of International Financial Reporting and Auditing without Thesis

MUD503

TURKISH TAX SYSTEM AND TAX PRACTICES

Course Code
MUD503
Semester
First Term (Fall)
Theory+Practice
3 + 0
ECTS
10
Course TypeCompulsory Course
Course LevelMaster's Degree Without Thesis
Year of Study1
SemesterFirst Term (Fall)
ECTS10
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. will be able to analyze and evaluate the scope and application of the Tax Procedure Law,
  2. will learn the functioning of the Turkish Tax System,
  3. Will learn taxation rules,
  4. will learn and practice taxes on income, wealth and wealth transfer, expenditures
  5. Will be able to discuss and practice the issues about taxation,
  6. Will be able to develop suggestions.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsConcepts and Principles of Tax, Characteristics and Limitations of Tax Law Resources of Tax Law, Fundamentals of Taxation Process Tax Assesment and Assesment Procedures and Declarations Tax Accruals and Collections, Finalization of Tax and Penalty Duration and Declaration in Tax Law Tax Audit and its Procedures Tax Offences and their scope Mid-term examination Disputes on tax issues and related solutions Resolution of tax disputes through judicial phase Examination of income tax Examination of corporate tax The scope and legal characteristics of fortune and fortune transfer The scope and legal characteristics of expenditure tax
Course DescriptionThis course focuses on the analysis of taxation cases regarding tax procedure law. The concepts related to taxation, the steps of taxation process, declarations, documents, registration system, valuation and tax penalty are covered in this course.
Course Contents
Recommended or Required ReadingAkdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, Ankara.
Öncel, Mualla- Kumrulu, Ahmet ? Çağan, Nami, Vergi Hukuku, Ankara.
Kızılot, Şükrü- Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara.
Kırbaş, Sadık, Vergi Hukuku, Ankara.
Erginay, Akif, Vergi Hukuku & İlkeler, Vergi Tekniği, Türk Vergi Sistemi, Ankara.
Uluatam, Özhan- Methibay, Yaşar, Vergi Hukuku, Ankara.
Bilici, Nurettin, Vergi Hukuku, Ankara.
Karakoç, Yusuf, Genel Vergi Hukuku, Ankara.
Başpınar, Ahmet, Tax Law&Turkish Tax System, Ankara.
Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul.
Vergi Dünyası Dergisi, Maliye Dergisi, Vergi Sorunları Dergisi, Yaklaşım Dergisi, Muhasebe ve Vergi Uygulamaları Dergisi, Bakış Dergisi.
Vergi Yasaları, Yürütmenin Düzenlemeleri, Yargı Kararları
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 30
Quiz 1 10
Total(%) 40
Contribution of In-term Studies to Overall Grade(%) 40
Contribution of Final Examination to Overall Grade(%) 60
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 3 3
Preparation for Quiz 1 3 3
Individual or group work 14 8 112
Preparation for Final exam 1 40 40
Course hours 14 3 42
Preparation for Midterm exam 1 20 20
Laboratory (including preparation)
Final exam 1 3 3
Homework 2 40 80
Total Work Load303
Total Work Load / 30 (h)10.1
ECTS Credit of the Course10
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

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